Audit institutions of people's governments at or above the county level shall supervise the state-owned capital operating budget and the implementation of state-funded enterprises subject to audit supervision according to law.
Article 28 The state-owned assets supervision and administration institution shall, in accordance with the relevant provisions of the state, strengthen the basic management of state-owned assets of enterprises, such as property right definition, property right registration, assets verification, assets statistics, assets evaluation supervision and comprehensive evaluation, clarify the ownership of property rights, straighten out the property right relationship, and conduct all-round dynamic supervision and management of the distribution and changes of state-owned assets of enterprises.
Twenty-ninth state-owned assets supervision and administration institutions shall formulate and improve the transfer system of state-owned assets of enterprises, perform supervision and management duties according to law, promote the rational flow of state-owned assets of enterprises, and prevent the loss of state-owned assets of enterprises.
In the process of transferring the state-owned assets of enterprises, if there are illegal acts such as unauthorized transfer in violation of legal procedures or exceeding the authority, malicious collusion in low-price transfer, fraudulent concealment and other means to occupy the state-owned assets of enterprises, the state-owned assets supervision and administration institution shall promptly terminate the transfer activities and, if necessary, bring a lawsuit to the people's court according to law to confirm that the transfer behavior is invalid.
Article 30 The state-owned assets supervision and administration institution shall improve the accountability system for the loss of state-owned assets of enterprises, hold accountable the managers of enterprises who have lost state-owned assets due to violation of laws, regulations and articles of association, or due to major decision-making mistakes and serious mismanagement, and supervise and guide the state-funded enterprises to implement the accountability for the loss of internal assets.
Article 31 The director (manager), board of directors, board of supervisors or supervisors of a wholly state-owned enterprise shall report their work to the state-owned assets supervision and administration institution in accordance with laws, regulations and the articles of association of the enterprise.
The state-owned assets supervision and administration institution shall examine and approve the report of the director (manager) of a wholly state-owned enterprise, the report of the board of directors of a wholly state-owned company and the report of the board of supervisors or supervisors according to law.
Wholly state-owned enterprises and wholly state-owned companies shall report to the state-owned assets supervision and administration institution in time when major investment losses, major production safety accidents and other major events affecting the normal operation of enterprises occur; When the above-mentioned major events occur in a state-owned capital holding company or a state-owned capital shareholding company, the shareholder representative appointed by the state-owned assets supervision and administration institution shall report to the state-owned assets supervision and administration institution in a timely manner.
Thirty-second people's governments at or above the county level shall announce the state-owned assets and the supervision and management of state-owned assets to the public according to law, and accept public supervision.
Any unit or individual has the right to report and accuse acts that cause losses of state-owned assets to relevant departments.